UPLAWPAT2025

  Course Outline Partnership, Agency and Trusts Section 173 II-E U.P. College of Law First Semester, SY 2025-2026 Rocky L. Reyes Course Outline I. Introduction II. Partnership A.  General  – Articles 1767 to 1783 Cases: 1. Commissioner vs. Burroughs, 142 SCRA 324 2. Commissioner of Internal Revenue v. Suter and Court of Tax Appeals, 27 SCRA 152 3. In the Matter of the Petition for Authority to Continue Use of Firm Name “SyCip, Salazar, etc./Ozaeta, Romulo, etc.” 92 SCRA 1  4. Ortega vs. Court of Appeals, 245 SCRA 529 5. Estanislao, Jr. vs. Court of Appeals, 160 SCRA 830 6. Campus Rueda & Co. vs. Pacific Commercial & Co., 44 Phil. 916 7. Vargas & Co. vs. Chan, 29 Phil. 446 8. Ngo Tian Tek vs. Phil. Education Co., 78 Phil 275 9.  Ang Pue & Co. vs. Sec. of Commerce and Industry, 5 SCRA 645 10. Pascual vs. Commissioner of Internal Revenue, 166 SCRA 560 11. Gatchalian vs. Collector of Internal Revenue, 67 Phil...